Federal Income Taxas are Unconstitutional?

I remember listening to an old Bill Cooper excerpt from one of his radio show episodes from way back in the 90s talking about this. Basically the theory is that there is no real law requiring us to pay federal income tax… all made up by the Fed Reserve, which is a rabbit whole all in itself. I’d like to know what you guys think tho. Hit me up in the comments. Like , SHARE, and sub.